According to this website: http://www.timeanddate.com/counters/firstnewyear.html,
The first is actually Kiritimati (Christmas Islands). 15 minutes later is New Zealand, which is more well-known.
The last is technically Samoa, with Hawaii being second-to-last.
Hope that helps.
It is all based on time zones, however of a calendar time frame, the last would be China.
As for the first, I am still researching that.
New ZealandAverage IQ for 13 year old?